Organization of Small Business Accounting

Oksana Makarova ()
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Oksana Makarova: Kerch State Maritime Technological University

Oblik i finansi, 2012, issue 4, 8-12

Abstract: Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and essentiality of drawing primary documents has been grounded. The list and order of making tax registers and preparation of financial statements according to the chosen form of accounting organization have been considered

Keywords: Small businesses; general system of taxation; simplified tax system; primary documents; chart of accounts; accounting records; reporting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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